Les prix de transfert représentent aujourd'hui un enjeu majeur dans l'internationalisation des affaires. Ces transactions intra groupe doivent respecter un principe universellement admis, le principe de pleine concurrence. Cependant, chaque Etat dispose de sa propre règlementation nationale créant ainsi un sentiment d'insécurité juridique. Les Etats ont pris des mesures nationales afin de faire face à un problème par nature international, fragilisant ainsi l'efficacité de la lutte contre l'évasion fiscale. Les pays misent désormais sur la coopération internationale afin de renforcer ces contrôles et d'améliorer la sécurité juridique des entreprises. / Multinationals have to respect the arm's length principle. Each state has his own regulation. The states had taken national regulations for an international problem. Now, the coutries try to resolve this by international cooperation.

Esta dissertação se propõe a analisar a atuação administrativa consensual, com enfoque nos acordos substitutivos no processo administrativo sancionador. A questão que se pretende responder consiste em verificar se há necessário relacionamento entre prerrogativas públicas e desenvolvimento das atividades administrativas. Para respondê-la, a consensualidade administrativa é trabalhada em três frentes: normativa, teórica e prática. Na primeira parte, realiza-se a reconstrução do modelo de atuação administrativa típica, formalizada em atos unilaterais e imperativos, a fim de estabelecer o paradigma com o qual a atuação administrativa consensual dialoga. Na seqüência, há a análise do modelo de atuação administrativa consensual, repartida em dois capítulos. No primeiro, são mapeados os debates doutrinários a respeito do tema, indicados os pressupostos teóricos da consensualidade no Direito Administrativo e enfrentada a questão da viabilidade de a Administração Pública transacionar pela análise crítica dos princípios da supremacia e da indisponibilidade do interesse público. No segundo capítulo, é identificado o modelo de consensualidade adotado pelo Direito Administrativo brasileiro com base na apreciação das normas que prevêem instrumentos consensuais levantadas. A terceira parte da dissertação destina-se a avaliar o plano prático da atuação administrativa consensual por meio do estudo empírico do compromisso de cessação, na qualidade de acordo substitutivo no processo administrativo sancionador do CADE. Neste capítulo, são depreendidos os principais impasses relacionados à atividade sancionatória e a forma de emprego do referido acordo administrativo pela autoridade antitruste a fim de verificar os efeitos da consensualidade na prática do Direito Administrativo. Ao final, são analisados os principais vetores dos acordos substitutivos, quais sejam, legalidade, negociação das prerrogativas públicas, controle judicial e cultura repressiva prevalecente na Administração Pública. Na conclusão, a questão é retomada e as hipóteses lançadas - viabilidade da negociação das prerrogativas públicas e preferência dos acordos substitutivos pelo Poder Público em razão dos expressivos efeitos positivos que detêm - testadas. / This essay intends to analyze the consensual administrative action, approaching to the substitutive agreements in the administrative process for imposition of sanctions. The question to be answered herein is to verify if there is a necessary relation between public prerogatives and development of administrative activities. To answer it, the administrative consensus is worked in three perspectives: normative, theoretical and practical. In the first part, it is done the reconstruction of the typical administrative actions model, formalized in unilateral and imperative acts, in order to establish the paradigm to which the consensual administrative action dialogues. After that, it is done the analysis of the consensual administrative action, distributed in two chapters. In the first, doutrinariess debates involving the theme are identified, consensuss theoretical premises in Administrative Law are indicated and the issue of availability of transaction in Public Administration is faced by the principles of supremacy and non-availability of public interests critical analysis. In the second chapter, it is identified the model of consensus adopted by brazilian Administrative Law through appreciation of the norms that dispose about consensual instruments. The essays third part intends to evaluate the practical field of the consensual administrative action through empirical study of the consent decree, as a substitutive agreement, in the CADEs administrative process for imposition of sanctions. In this chapter, it is recognized the main problems with the imposition of sanctions and the use of that administrative agreement by the antitrust authority, in order to discover the consensus effect in Administrative Law. Finally, substitutive agreements main guides are analyzed, which are: legality, public prerogatives negotiation, judicial control and repressive culture that prevails into Public Administration. In the conclusion, the question is retaken and the hypotheses exposed - negotiation of the public prerogatives availability and preference of the substitutive agreements bi Public Power because of its expressive positive effects - tested.

Esta dissertação se propõe a analisar a atuação administrativa consensual, com enfoque nos acordos substitutivos no processo administrativo sancionador. A questão que se pretende responder consiste em verificar se há necessário relacionamento entre prerrogativas públicas e desenvolvimento das atividades administrativas. Para respondê-la, a consensualidade administrativa é trabalhada em três frentes: normativa, teórica e prática. Na primeira parte, realiza-se a reconstrução do modelo de atuação administrativa típica, formalizada em atos unilaterais e imperativos, a fim de estabelecer o paradigma com o qual a atuação administrativa consensual dialoga. Na seqüência, há a análise do modelo de atuação administrativa consensual, repartida em dois capítulos. No primeiro, são mapeados os debates doutrinários a respeito do tema, indicados os pressupostos teóricos da consensualidade no Direito Administrativo e enfrentada a questão da viabilidade de a Administração Pública transacionar pela análise crítica dos princípios da supremacia e da indisponibilidade do interesse público. No segundo capítulo, é identificado o modelo de consensualidade adotado pelo Direito Administrativo brasileiro com base na apreciação das normas que prevêem instrumentos consensuais levantadas. A terceira parte da dissertação destina-se a avaliar o plano prático da atuação administrativa consensual por meio do estudo empírico do compromisso de cessação, na qualidade de acordo substitutivo no processo administrativo sancionador do CADE. Neste capítulo, são depreendidos os principais impasses relacionados à atividade sancionatória e a forma de emprego do referido acordo administrativo pela autoridade antitruste a fim de verificar os efeitos da consensualidade na prática do Direito Administrativo. Ao final, são analisados os principais vetores dos acordos substitutivos, quais sejam, legalidade, negociação das prerrogativas públicas, controle judicial e cultura repressiva prevalecente na Administração Pública. Na conclusão, a questão é retomada e as hipóteses lançadas - viabilidade da negociação das prerrogativas públicas e preferência dos acordos substitutivos pelo Poder Público em razão dos expressivos efeitos positivos que detêm - testadas. / This essay intends to analyze the consensual administrative action, approaching to the substitutive agreements in the administrative process for imposition of sanctions. The question to be answered herein is to verify if there is a necessary relation between public prerogatives and development of administrative activities. To answer it, the administrative consensus is worked in three perspectives: normative, theoretical and practical. In the first part, it is done the reconstruction of the typical administrative actions model, formalized in unilateral and imperative acts, in order to establish the paradigm to which the consensual administrative action dialogues. After that, it is done the analysis of the consensual administrative action, distributed in two chapters. In the first, doutrinariess debates involving the theme are identified, consensuss theoretical premises in Administrative Law are indicated and the issue of availability of transaction in Public Administration is faced by the principles of supremacy and non-availability of public interests critical analysis. In the second chapter, it is identified the model of consensus adopted by brazilian Administrative Law through appreciation of the norms that dispose about consensual instruments. The essays third part intends to evaluate the practical field of the consensual administrative action through empirical study of the consent decree, as a substitutive agreement, in the CADEs administrative process for imposition of sanctions. In this chapter, it is recognized the main problems with the imposition of sanctions and the use of that administrative agreement by the antitrust authority, in order to discover the consensus effect in Administrative Law. Finally, substitutive agreements main guides are analyzed, which are: legality, public prerogatives negotiation, judicial control and repressive culture that prevails into Public Administration. In the conclusion, the question is retaken and the hypotheses exposed - negotiation of the public prerogatives availability and preference of the substitutive agreements bi Public Power because of its expressive positive effects - tested.

Thesis (D. Min.)--Northern Baptist Theological Seminary, 2003. / Abstract. Includes bibliographical references (leaves 141-152).

Thesis (D. Min.)--Northern Baptist Theological Seminary, 2003. / Abstract. Includes bibliographical references (leaves 141-152).

Thesis (D. Min.)--Northern Baptist Theological Seminary, 2003. / Abstract. Includes bibliographical references (leaves 141-152).

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company. We also intend to investigate if the partners will use the situation that the two stop rules have been abolished. Accomplishment: In this thesis our primary data consists of interviews with in all ten persons from nine different companies; three with auditors from Ernst & Young, KPMG and Skarin & Brindelid, two with tax lawyers; one at the Tax Authorities and one with the director of studies at the Juridical Institution at Linköping University, one tax consultant at Ernst & Young and one tax auditor at the Tax Authorities in Norrköping. We also interviewed the administrative director of the Accounting Committee. Finally we interviewed two bank clerks at SEB and Föreningssparbanken. Result: To decide whether an asset is useful it has shown that it is hard to draw a clear boundary for what should be seen as useful or not. From the literature and the interviews we have been able to stipulate the following criteria for a useless asset; 1. it does not generate profit in the company, 2. it does not lead to future cash flows, 3. it is exclusively referred to the partners private use and the cost for it cannot be carried by the company in the long-term and because of that, the liquid capital in the company will be jeopardized. 4. it is exclusively reffered to the partner´s private use and the partner has not been imposed tax for it. The auditors and the bank clerks think that if a property has been bought by the close company it should be seen as an asset. The tax lawyers and the tax auditor, on the other hand, think that such property is to be seen as private. This boundary problem is based on the fact that Civil law and Tax Law are far away from each other.

<p>Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. </p><p>Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company. We also intend to investigate if the partners will use the situation that the two stop rules have been abolished. </p><p>Accomplishment: In this thesis our primary data consists of interviews with in all ten persons from nine different companies; three with auditors from Ernst & Young, KPMG and Skarin & Brindelid, two with tax lawyers; one at the Tax Authorities and one with the director of studies at the Juridical Institution at Linköping University, one tax consultant at Ernst & Young and one tax auditor at the Tax Authorities in Norrköping. We also interviewed the administrative director of the Accounting Committee. Finally we interviewed two bank clerks at SEB and Föreningssparbanken. </p><p>Result: To decide whether an asset is useful it has shown that it is hard to draw a clear boundary for what should be seen as useful or not. From the literature and the interviews we have been able to stipulate the following criteria for a useless asset; 1. it does not generate profit in the company, 2. it does not lead to future cash flows, 3. it is exclusively referred to the partners private use and the cost for it cannot be carried by the company in the long-term and because of that, the liquid capital in the company will be jeopardized. 4. it is exclusively reffered to the partner´s private use and the partner has not been imposed tax for it. The auditors and the bank clerks think that if a property has been bought by the close company it should be seen as an asset. The tax lawyers and the tax auditor, on the other hand, think that such property is to be seen as private. This boundary problem is based on the fact that Civil law and Tax Law are far away from each other.</p>

統一發票制度是政府課徵營業稅之主要工具，實施期間長達50多年。在此期間我國營業稅制從主要的總額型發展演進到加值型營業稅制，而此徵收工具迄今仍受重視，其應有獨特之處，值得評估研究。本研究主要是從兩個方向著手，第一部分是就統一發票制度之性質、制度內容及執行，評估其達成租稅政策目標之程度；第二部分係比較國際間實施加值稅國家的經驗，檢視此一工具之重要性，以及其改進空間或有其他可行的替代工具。本研究根據政策工具理論，從政策內容、執行組織、標的團體及環境之層面，及政策工具性質，從效能性、效率性、公平性、易用性及社會支持性之指標，予以評估，認為作為營業稅徵收工具的統一發票，以其高強制性及直接性，低自動性及可見性，其徵收效率並未比其他稅目之徵收工具高，容易造成稽徵人員依賴，另外其取得外界之支持亦呈現不定。至於加值稅實施之國際經驗比較部分，經考量經濟開發成長情形及資料取得之難易性，選取新加坡、英國、澳洲作為比較對象，並由各國稅制規劃、稅收統計，以及稽徵成效作相對性比較之基礎。評估結果顯示以新加坡及英國實施成效最佳，而統一發票作為加值稅稽徵工具之我國績效最低。研究總結，發現統一發票制度在稅收成長雖有助益，然因執行低效率，以及租稅減免過多，破壞中性原則，未能達成確實課稅之宗旨，惟仍具改進空間，是以本研究最後提出從制度簡化及加強執行兩方面之具體改進建議。 / The Uniform Invoice System (UIS) has been a main instrument for the collection of business tax in the last fifty years. Present research on an evaluation of this system has taken two major directions. The first is to evaluate the nature, design and execution of the local system, according to its achievement of the goals of tax policy; the second is to compare international experience in the imposition of Value-Added Tax. The purpose of the research on the local system is to examine the necessity of UIS, and see whether there is still room to improve it or if there are any alternatives. The research uses indexes such as effectiveness, efficiency, equity, usability, and social support to survey the following aspects of the system: policy, administrative agencies, target group, and environment. The conclusion from this part shows that the UIS, with its nature of high coerciveness and directness, but low automaticity and visibility, has failed to operate to a high degree of efficiency as other taxes, and it has not been easy to obtain support from society. In addition, the success of the UIS has led to inertia on the part of the competent authorities, and less active auditing. The purpose of as research of international experience is to make a comparison between Singapore, UK, Australia, and Taiwan, focusing on the design of collection mechanism, tax revenue, and efficiency of administration. The results show that Taiwan, with UIS peculiar to itself has not produce a better performance. The conclusion of the research of local and international systems indicates that the performance of the UIS did not meet the goals as the government expected, owing to its low efficiency and an erosion of the tax base from too much tax exemption. Finally, the research suggests two ways to improve the system: simplification and strengthening of the enforcement.

The objectives of this thesis were to observe how the Canadian youth justice system has dealt with the regulation of the transfer of young offenders to the adult court and how the Canadian statutes have regulated the imposition of adult offences for young offenders. For this, I drew a distinction between two levels of observation: first, I observed the process of "creation of statutes" by the political system. Second, I observed the process of "understanding and interpretation of statutes" by the judicial system. The notion of "political system" includes the legislation enacted by Parliament, parliamentary debates, and reports published by the Government of Canada. The notion of "judicial system" includes the decisions of the Montreal Youth Court. For the first level of observation ("creation of statutes"), I observed and analyzed the work of the political system for the period 1842 to 2012. Starting in 1857, many statutes regulated different aspects of the criminal law system as it applied to young people. The first statute to deal with youth offenders comprehensively and different from adult offenders was the Juvenile Delinquents Act (1908); this statute was replaced by the Young Offenders Act (1982). The current statute is the Youth Criminal Justice Act (2002). With regard to the Juvenile Delinquents Act (1908) and the Young Offenders Act (1982), I observed how the political system regulated the mechanism of transferring a young person to the adult court. This mechanism allowed the youth court to decide a question of jurisdiction: whether the young person would be processed and sentenced within the youth justice system, or whether the young person would be sent to the adult court for him to be dealt with and sentenced therein. With regard to the Youth Criminal Justice Act (2002), I observed how the political system has regulated the imposition of adult sentences by the youth court. This statute replaced the mechanism of transfer under the two previous statutes by the imposition of adult sentences within the youth justice system. For the second level of observation ("the understanding and interpretation of statutes"), I observed how the Montreal Youth Court had understood and interpreted the statutory provision that allowed the youth court to transfer a young person to the adult court for the young person to be dealt with and sentenced therein. My period of observation is from 1911 to 1995. I argue that both the political and the judicial systems have been strongly influenced by the theories of deterrence, denunciation, retribution, and rehabilitation. The influence that each theory has exercised on each system varies. The political system, originally focused on the rehabilitation of young people, has been slowly “contaminated” by the most punitive theories, such as deterrence and denunciation. This shift started in the 70’s and slowly increased over the years. Conversely, while the judicial system does not seem to have been originally influenced by the theories of rehabilitation, its focus has slowly shifted towards this objective as the primary goal of their intervention towards young offenders since the 70’s. However, the “successful rehabilitation” of a young person has become a goal in itself, where “unsuccessful offenders” have been transferred to the adult court and dealt with the adult punitive justice system.